Section 10(4) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(4)The amount of-(i)tax due where return has been furnished without full payment thereof, or(ii)difference in the tax assessed under section 8 or reassessed under section 9 for any period and the sum already paid by the person in respect of such period, and(iii)penalty (if any) levied under section 17shall be paid by the person into Government treasury by such date as may be specified in the notice issued by the Assessing Authority for this purpose, being a date not earlier than thirty days from the date of service of the notice.
